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प्रश्न
The following are the balance sheets of Beta Ltd. at March 31, 2016 and 2017.
| Particulars | 2016 Rs. |
2017 Rs. |
| I. Equity and Liabilities |
|
|
|
1. Shareholders' Funds |
||
|
(a) Share capital |
4,00,000 | 3,00,000 |
|
(b) Reserves and surplus |
1,50,000 | 1,00,000 |
|
2. Non-Current Liabilities |
||
|
(a) Loan from IDBI |
3,00,000 | 1,00,000 |
|
3. Current Liabilities |
||
|
(a) Short-term borrowings |
70,000 | 50,000 |
|
(b) Trade payables |
60,000 | 30,000 |
|
(c) Other current liabilities |
1,10,000 | 1,00,000 |
|
(d) Short-term provisions |
10,000 | 20,000 |
| Total | 11,00,000 | 7,00,000 |
| II. Assets |
|
|
|
1. Non-Current Liabilities |
||
|
(a) Fixed assets |
4,00,000 | 2,20,000 |
|
(b) Non-current investments |
2,25,000 | 1,00,000 |
|
2. Current Assets |
||
|
(a) Current investments |
80,000 | 60,000 |
|
(b) Stock |
1,05,000 | 90,000 |
|
(c) Trade receivables |
90,000 | 60,000 |
|
(d) Cash and cash equivalents |
1,00,000 | 85,000 |
|
(e) Short term loans and advances |
1,00,000 | 85,000 |
| Total | 11,00,000 | 7,00,000 |
Prepare a Comparative Balance Sheet.
योग
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उत्तर
| Comparative Balance Sheet as on March 31, 2016 and 2017 |
||||
| Particulars | 2016 (Rs) |
2017 (Rs) |
Absolute Change |
Percentage Change |
| I. Equity and Liabilities | ||||
| 1. Shareholder’s Fund | ||||
| a. Equity Share Capital | 4,00,000 | 3,00,000 | (1,00,000) | (25) |
| b. Reserves and Surplus | 1,50,000 | 1,00,000 | (50,000) | (33.33) |
| 2. Non-Current Liabilities | ||||
| a. Long Term Borrowings (Loan from IDBI) |
3,00,000 | 1,00,000 | (2,00,000) | (66.67) |
| 3. Current Liabilities | ||||
| a. Short Term Borrowings | 70,000 | 50,000 | (20,000) | (28.57) |
| b. Trade Payables | 60,000 | 30,000 | (30,000) | (50) |
| c. Short Term Provisions | 10,000 | 20,000 | (10,000) | (9.09) |
| d. Other Current Liabilities | 1,10,000 | 1,00,000 | 10,000 | 100 |
| Total | 11,00,000 | 7,00,000 | (4,00,000) | 36.36 |
| II. Assets | ||||
| 1. Non-Current Assets | ||||
| a. Fixed Assets | 4,00,000 | 2,20,000 | (1,80,000) | (45) |
| b. Non Current Investments | 2,25,000 | 1,00,000 | (1,25,000) | (55.55) |
| 2. Current Assets | ||||
| a. Current Investments | 80,000 | 60,000 | (20,000) | (25) |
| b. Inventories (Stock) | 1,05,000 | 90,000 | (15,000) | (14.29) |
| c. Trade Receivables | 90,000 | 60,000 | (30,000) | (33.33) |
| d. Short Term Loans and Advances | 1,00,000 | 85,000 | (15,000) | (15) |
| e. Cash and Cash Equivalents | 1,00,000 | 85,000 | (15,000) | (15) |
| Total | 11,00,000 | 7,00,000 | (4,00,000) | (36.36) |
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